Mutual Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 91.97% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 91.97% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 98.90% +92.40 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $17.1M | 17,114 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.3M | 17,305 | RCOAA223 |
| Recomputed ratio | 98.90% | numerator / denominator | |
| Filed ratio | 98.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +92.40 pp | $16.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 98.90% +90.90 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $17.1M | 17,114 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.3M | 17,305 | RCOAA223 |
| Recomputed ratio | 98.90% | numerator / denominator | |
| Filed ratio | 98.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +90.90 pp | $15.7M | capital that could be lost first |
Total risk-based capital ratio 99.97% +89.97 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $17.3M | 17,299 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.3M | 17,305 | RCOAA223 |
| Recomputed ratio | 99.97% | numerator / denominator | |
| Filed ratio | 99.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +89.97 pp | $15.6M | capital that could be lost first |
Tier 1 leverage ratio 47.17% +42.17 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $17.1M | 17,114 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $36.3M | 36,280 | RCOAA224 |
| Recomputed ratio | 47.17% | numerator / denominator | |
| Filed ratio | 47.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +42.17 pp | $15.3M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 3,480 | 3,466 | 3,452 | 3,448 | 3,448 | 3,448 | RCOAP742 |
| Retained earnings | 13,634 | 13,691 | 13,757 | 13,805 | 13,849 | 13,886 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,114 | 17,157 | 17,209 | 17,253 | 17,297 | 17,334 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 17,114 | 17,157 | 17,209 | 17,253 | 17,297 | 17,334 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,114 | 17,157 | 17,209 | 17,253 | 17,297 | 17,334 | RCOA8274 |
| Tier 2 capital | 185 | 185 | 185 | 185 | 185 | 185 | RCOA5311 |
| Allowance includable in Tier 2 capital | 185 | 185 | 185 | 185 | 185 | 185 | RCOA5310 |
| Total capital | 17,299 | 17,342 | 17,394 | 17,438 | 17,482 | 17,519 | RCOA3792 |
| Total risk-weighted assets | 17,305 | 17,429 | 17,629 | 17,898 | 17,794 | 17,743 | RCOAA223 |
| Average total assets for the leverage ratio | 36,280 | 37,299 | 37,023 | 36,328 | 37,519 | 41,236 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $3.9M | $4K | 0.09% | 0.02% | RC-R Part II, item 1 |
| Loans: residential mortgage | $28.8M | $14.6M | 50.91% | 84.63% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $1.5M | $930K | 62.28% | 5.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.0M | $1.6M | 83.27% | 9.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $436K | $87K | 20.00% | 0.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $17.3M | ties to item 31 ($17.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $17.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $17.3M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 98.90% | 98.90% | 99.97% | 47.17% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 98.44% | 98.44% | 99.50% | 46.00% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 97.62% | 97.62% | 98.67% | 46.48% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 96.40% | 96.40% | 97.43% | 47.49% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 97.21% | 97.21% | 98.25% | 46.10% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 97.69% | 97.69% | 98.74% | 42.04% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 73.80% | 73.80% | 74.78% | 37.80% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 72.61% | 72.61% | 73.57% | 38.98% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 72.59% | 72.59% | 73.63% | 38.92% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 71.53% | 71.53% | 72.55% | 39.12% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 73.03% | 73.03% | 74.08% | 38.42% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 72.31% | 72.31% | 73.35% | 37.70% | 20.70% | 20.70% | 21.86% | 12.73% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Mutual Savings and Loan Association (this bank) | Risk-based | 98.90% | 98.90% | 99.97% | 47.17% | |
| The Farmers and Merchants State Bank | $36.0M | CBLR | NA | NA | NA | 11.89% |
| The First National Bank of Fairfax | $35.6M | CBLR | NA | NA | NA | 38.46% |
| Citizens Bank of Chatsworth | $36.2M | Risk-based | 24.05% | 24.05% | 24.88% | 13.70% |
| Citizens State Bank | $35.6M | CBLR | NA | NA | NA | 11.43% |
| The First National Bank of Primghar | $36.3M | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% |
| The Marion National Bank | $35.4M | CBLR | NA | NA | NA | 12.99% |
| Farmers State Bank | $35.4M | Risk-based | 27.75% | 27.75% | 29.00% | 10.85% |
| State Bank of Canton | $36.6M | Risk-based | 41.83% | 41.83% | 42.82% | 22.06% |
| Nebraska State Bank | $36.6M | CBLR | NA | NA | NA | 13.42% |
| Farmers State Bank | $36.7M | CBLR | NA | NA | NA | 13.07% |
| Peer 25th percentile | 22.23% | 22.23% | 23.09% | 12.16% | ||
| Peer median | 25.90% | 25.90% | 26.94% | 13.24% | ||
| Peer 75th percentile | 31.27% | 31.27% | 32.45% | 14.11% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/809070/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.